What is Form 210 and Why is it Essential for Non-Residents?
Form 210 represents the most important tax return for individuals and legal entities that do not reside in Spain but obtain income in Spanish territory. This form allows for the self-assessment of Non-Resident Income Tax (IRNR), ensuring compliance with tax obligations established by the Tax Agency.
Did you know…? Since 2024, the declaration process for rental income has been significantly simplified, allowing a single annual filing instead of the traditional four quarterly declarations. This measure has reduced the administrative burden by 75% for non-resident taxpayers.
Who is Required to File Form 210 in 2025?
Non-Resident Individuals
You must file Form 210 if you meet the following conditions:
Property owners: Even if you do not generate rental income, you must declare the imputed real estate income
Recipients of rental income: When you rent properties located in Spain
Property sellers: When obtaining capital gains from the transfer of real estate
Recipients of other income: Dividends, interest, royalties, or employment income earned in Spain
Non-Resident Legal Entities
Foreign companies that obtain profits in Spain without a permanent establishment are also required to file this form.
Special Cases of Tax Residence
To determine your non-resident status, consider these criteria established by the Tax Agency:
- Presence of less than 183 days during the calendar year in Spain
- Center of economic interests located outside Spanish territory
- Family nucleus (spouse and minor children) habitually residing outside Spain
When Should You File Form 210? Updated Deadlines 2025
New Deadlines for Rental Income (Since 2024)
One of the most important modifications introduced is the annual grouping for rental income:
Annual declaration: From January 1 to 20 of the year following the accrual year
Bank direct debit: From January 1 to 15 (only for direct debit payments)
Practical example: If you rented your property throughout 2024, you must file a single declaration between January 1 and 20, 2025.
Deadlines for Other Types of Income
Imputed real estate income: Until December 31 of the following year
Real estate transfers: Three months from the transfer (after one month has elapsed)
Other income: 30 days after the taxable event
Quarterly Method (Specific Cases)
For taxpayers who choose not to group annually, quarterly filing is maintained during the first 20 days of April, July, October, and January.
How to Calculate Form 210 Tax? Step-by-Step Guide
Updated Tax Rates 2025
The tax rate depends on your country of residence:
- European Union, Iceland, and Norway: 19%
- Other countries: 24%
Calculation for Rental Income
Tax base:
EU residents: Gross income minus deductible expenses (insurance, repairs, mortgage interest)
Non-EU residents: Gross income without deductions
Detailed example: A German resident who rents an apartment for €12,000 annually:
- Deductible expenses: €2,000 (maintenance, insurance)
- Tax base: €10,000
- Tax due: €10,000 × 19% = €1,900
Calculation for Imputed Real Estate Income
For non-rented properties, a deemed income is applied:
- 2% of cadastral value: Non-updated cadastral value
- 1.1% of cadastral value: Updated value in the last 10 years
Consequences of Not Filing Form 210: Penalties and Surcharges
Types of Penalties
Surcharge for late filing:
- Without prior requirement: 1% to 20% depending on the delay
- With requirement: Up to 150% of the amount due
Penalty for non-filing: Minimum €200, potentially reaching 150% of the unpaid tax.
Late Payment Interest
The legal interest rate plus an increment will be applied, currently set at 3.25% annually for 2025.
Real case: A taxpayer who failed to file form 210 for income of €15,000 over two years accumulated penalties exceeding €8,000, including surcharges and late payment interest.
Frequently Asked Questions: The 5 Most Common Doubts
1. Do I need a tax representative in Spain?
It is not mandatory, but it is highly recommended if you do not reside in the EU or have difficulties with the Spanish language. A tax representative can expedite procedures and avoid costly errors.
2. What happens if I have a property but do not generate income?
You must file Form 210 for imputed real estate income, calculating 1.1% or 2% of the cadastral value depending on the age of the valuation.
3. Can I deduct expenses if I am a non-EU resident?
No. Only residents in EU countries, Iceland, and Norway can deduct expenses related to the property.
4. How do I correct an error in a filed return?
Through a supplementary return (if it increases the tax) or substitute return (if it decreases), filed using the same form 210.
5. What withholding applies when I sell a property?
The buyer must withhold 3% of the sale price using Form 211, which you can subsequently recover if it exceeds the final tax due.